Revises provisions governing property that is exempt from execution. (BDR 2-707)

SB 142 updates Nevada's property exemption rules to better protect debtors from forced collection. It adjusts key exemption amounts (like $16,150 for personal injury payments and $605,000 for homestead equity) annually starting in 2026 using the Consumer Price Index, ensuring they keep pace with inflation. The bill also changes how disposable earnings exemptions work, replacing percentage-based limits with a fixed $850 base plus 90% or 85% of earnings above that, and increases bank account exemptions from $2,000/$400 to a flat $5,000 regardless of recent deposits. These changes directly affect individuals who owe debts (judgment debtors) and creditors seeking to collect through execution, while the Department of Taxation will manage the annual CPI-based adjustments.